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1、ACC1100FinalExaminationAPage17of17Name:IDnumber:Check(√)thesectioninwhichyouareregistered.INSTRUCTIONS1.Donotopenthisexaminationuntilinstructedtodoso.2.PleaseplaceyourstudentIDcardandcalculatoronthetopofthetable.3.ThereareSEVENTEEN(17)pagesinthisexamination,includingthis
2、page.Whentheinvigilatorgivesthesignal,checktoensurethatyouhaveallthepages.4.ThereareTHREE(3)hoursavailabletocompletethisexamination.5.Indicateyourname,UniversityofManitobaidentificationnumberandcoursesectioninthespaceabove.6.Youareallowedcalculators(withouttextstorage),p
3、ens,andpencils.Youmaynothaveinyourpossessiontextbooks,dictionaries,translators,cellphones,additionalnotes,formulasheetsorotherextraneousmaterialdesignedtosupplementyourknowledgeofcoursematerial.Ifyouareunsurewhetheranymaterialsmaybeprohibiteditisyourresponsibilitytoraise
4、yourhandandasktheinvigilator.Ifitisdiscoveredthatyouareinpossessionofanyoftheprohibitedmaterialsyouwillbechargedwithacademicdishonestyandtreatedaccordingly.7.Writeyouranswerstoallquestionsinthisexaminationbooklet.Showallofyourwork.8.Handinallpagesoftheexamination.Questio
5、nGrade1/212/83/104/155/246/137/9Total/100ACC1100FinalExaminationAPage17of17QUESTIONONE(21marks,40minutes)1markeach:1.AsatAugust31stProvenceProductshad$8,000ofaccruedwagesshowingonitsbalancesheet.OnSeptember10thitpaidwagesof$12,500.WhatportionofthewagepaymentrelatestoAugu
6、standSeptember'swageexpensesrespectively?AugustSeptemberA)$8,000$12,500B)$8,000$4,500C)$0$12,500D)$0$4,5002.Ifacompanydeclaresastockdividendwhatistheeffectonitsretainedearningsandearningspershare?RetainedEarningsearningspershareA)unchangedunchangedB)unchangeddecreasedC)d
7、ecreasedunchangedD)decreaseddecreased3.Whichofthefollowingcriteriawouldleadtoaleasebeingaccountedforasacapitallease?A)Theleaseisforrealproperty.B)Theleasetermis75%ormoreoftheleasedasset'sestimatedeconomiclife.C)Thepresentvalueoftheminimumleasepaymentsisgreaterthan75%ofth
8、eleasedasset'sfairmarketvalueatthetimetheleaseissigned.D)Ownershipoftheleasedassetstayswiththelessoratt
